The United Nations Financial Situation

1. The United NationsFinancial Situation Yukio Takasu Under-Secretary-General for Management United Nations 3 May 2017

2. Key Components (US$ millions) The United Nations Financial Situation * Peacekeeping assessments increased in 2016, following a decrease in 2015, due to the timing of decision on scale of assessment rates applicable to 2016. ** Not including the reserves *** As at 31 March **** Not including letters of assist, and death and disability claims

3. Regular budget Peacekeeping Tribunals Capital Master Plan Regular Budget: Assessment Status Actual (US$ millions) The United Nations Financial Situation * As at 1 January

4. Regular budget Peacekeeping Tribunals Capital Master Plan Regular Budget AssessmentsNumber of Member States paying in full at Year-End The United Nations Financial Situation * * * * * At 30 April 2017, compared to 79 Member States at 30 April 2016 3

5. Afghanistan Albania Algeria Andorra Angola Antigua and Barbuda Armenia Australia Austria Azerbaijan Bahamas Bahrain Bangladesh Barbados Belarus Belgium Belize Benin Bhutan Bolivia Bosnia and Herzegovina Botswana Brazil Brunei Darussalam Bulgaria Burkina Faso Burundi Cambodia Cameroon Canada Central African Republic Chad Chile China Colombia Congo Cote d'Ivoire Croatia Cuba Czech Republic Democratic People's Republic of Korea Denmark Dominica Dominican Republic Ecuador El Salvador Estonia Ethiopia Finland France Gambia Georgia Germany Greece Guatemala Guinea Haiti Hungary Iceland India Indonesia Ireland Israel Italy Jamaica Japan Jordan Kazakhstan Kenya Kiribati Kuwait Kyrgyzstan Lao People's Democratic Republic Latvia Lesotho Liberia Liechtenstein Luxembourg Malawi Maldives Mali Malta Marshall Islands Mauritius Micronesia (Federated States of) Monaco Montenegro Morocco Mozambique Myanmar Namibia Nepal Netherlands New Zealand Nicaragua Niger Norway Peru Philippines Poland Portugal Qatar Republic of Korea Republic of Moldova Romania Russian Federation Rwanda Saint Kitts and Nevis Saint Lucia Samoa San Marino Senegal Serbia Seychelles Sierra Leone Singapore Slovakia Slovenia Solomon Islands South Africa South Sudan Spain Sri Lanka Sweden Switzerland Syrian Arab Republic Thailand Timor-Leste Togo Tonga Trinidad and Tobago Tunisia Turkey Turkmenistan Tuvalu Uganda Ukraine United Arab Emirates United Kingdom United Republic of Tanzania Uruguay Uzbekistan Viet Nam Zambia Zimbabwe Regular budget Peacekeeping Tribunals Capital Master Plan Regular Budget AssessmentsFully paid at 31 December 2016: 145 Member States The United Nations Financial Situation

6. Unpaid Regular Budget Assessments Actual (US$ millions) Regular budget Peacekeeping Tribunals Capital Master Plan The United Nations Financial Situation

7. Unpaid Regular Budget Assessments Actual (US$ millions) Regular budget Peacekeeping Tribunals Capital Master Plan The United Nations Financial Situation * Payment received in full after cut-off date of 30 April 2017 6

8. Regular Budget AssessmentsFully paid in 2016 and 2017 Regular budget Peacekeeping Tribunals Capital Master Plan 2016 2017 JAN. Algeria Angola Armenia Australia Austria Azerbaijan Bahamas Benin Canada Denmark Djibouti Dominican Republic Estonia Finland Georgia Guinea Hungary Ireland Kuwait Kyrgyzstan Latvia Liberia Liechtenstein Luxembourg Mali Netherlands New Zealand Norway Senegal Singapore South Sudan Sweden Switzerland Ukraine MAR. Albania Bahrain Bhutan Bulgaria Cabo Verde Croatia Czech Republic Democratic People's Republic of Korea Ecuador Guyana Mauritius Myanmar Nepal Nicaragua Papua New Guinea Romania Russian Federation Samoa San Marino Spain Tunisia Turkmenistan United Arab Emirates Vanuatu FEB. Belgium Bosnia and Herzegovina China Iceland Malta Marshall Islands Monaco Republic of Korea Slovenia Solomon Islands South Africa Sri Lanka Thailand Uzbekistan Viet Nam MAR. Andorra Bosnia and Herzegovina Brunei Darussalam Chile France Germany Indonesia Malta Mauritius Myanmar Namibia Philippines Republic of Korea Saint Lucia San Marino Slovakia South Africa Tunisia Turkmenistan Uzbekistan APR. Albania Azerbaijan Bahrain Barbados Bolivia Cote d'Ivoire India Italy Japan Kazakhstan Mali Montenegro Russian Federation Spain Timor-Leste Turkey United Kingdom JAN. Armenia Australia Canada Denmark Dominican Republic Finland Georgia Haiti Hungary Iceland Ireland Kuwait Kyrgyzstan Latvia Luxembourg New Zealand Nicaragua Norway Samoa Senegal Singapore South Sudan Sweden Switzerland Ukraine FEB. Bahamas Belgium Bulgaria China Czech Republic Estonia Israel Lesotho Liechtenstein Monaco Netherlands Rwanda Serbia Slovenia Sri Lanka Thailand United Arab Emirates APR. Andorra Antigua and Barbuda Brunei Darussalam Dominica Ethiopia Germany Guatemala Haiti India Japan Kazakhstan Montenegro Philippines Portugal Qatar Sudan Trinidad and Tobago Turkey United Kingdom The United Nations Financial Situation 7 TOTAL: 79 TOTAL: 92

9. Regular budget Peacekeeping Tribunals Capital Master Plan Regular Budget Cash PositionActual (US$ millions) The United Nations Financial Situation * Resolution 69/274 authorized a credit from the Special Account to the General Fund in the amount of 36,613,400 dollars. 8

10. Regular budget Peacekeeping Tribunals Capital Master Plan Regular Budget Cash Position*Actual Figures for Regular Budget for 2015-2017 (US$ millions) The United Nations Financial Situation * Does not include balances in Working Capital Fund and Special Account

11. Regular budget Peacekeeping Tribunals Capital Master Plan Peacekeeping:Assessment Status Actual (US$ millions) The United Nations Financial Situation * As at 1 January ** Including assessments within 30-day period for MONUSCO ($321.4 million) and MINUSTAH ($74.5 million), which were issued on 26 April 2017

12. Regular budget Peacekeeping Tribunals Capital Master Plan Unpaid Peacekeeping Assessments*Actual (US$ millions) The United Nations Financial Situation ** Including assessments within 30-day period for MONUSCO ($321.4 million) and MINUSTAH ($74.5 million), which were issued on 26 April 2017 11

13. Regular budget Peacekeeping Tribunals Capital Master Plan Peacekeeping AssessmentsFully paid at 31 December 2016: 24 Member States* The United Nations Financial Situation Ireland Israel Italy Latvia Liechtenstein Monaco Netherlands New Zealand Armenia Australia Bosnia and Herzegovina Canada Cuba France Georgia Germany Norway Republic of Korea Romania Saint Kitts and Nevis Senegal Switzerland Tuvalu United Republic of Tanzania *Compared to 30 Member States as at 31 December 2015

14. Regular budget Peacekeeping Tribunals Capital Master Plan Peacekeeping AssessmentsFully paid at 30 April 2017: 48 Member States* The United Nations Financial Situation Georgia Germany Hungary Iceland India Ireland Japan Kazakhstan Kuwait Kyrgyzstan Liberia Liechtenstein Mali Monaco Myanmar Nauru Andorra Angola Australia Austria Benin Bhutan Bosnia and Herzegovina Brunei Darussalam Canada China Cote d'Ivoire Cyprus Denmark Estonia Finland France Netherlands New Zealand Norway Papua New Guinea Qatar Republic of Korea Saint Kitts and Nevis Senegal Singapore Slovakia Slovenia Solomon Islands South Africa Spain Sweden Switzerland 13 *Compared to 40 Member States as 30 April 2016

15. Peacekeeping Cash Position Actual Figures for Peacekeeping for 2015-2017 (US$ millions) Regular budget Regular budget Regular budget Regular budget Peacekeeping Peacekeeping Peacekeeping Peacekeeping Tribunals Tribunals Tribunals Tribunals Capital Master Plan Capital Master Plan Capital Master Plan Capital Master Plan The United Nations Financial Situation The United Nations Financial Situation The United Nations Financial Situation The United Nations Financial Situation 14

16. Regular budget Regular budget Regular budget Regular budget Peacekeeping Peacekeeping Peacekeeping Peacekeeping Tribunals Tribunals Tribunals Tribunals Capital Master Plan Capital Master Plan Capital Master Plan Capital Master Plan Outstanding Payments to Member States Amounts Owed and Projected for Troops/Formed-Police Units and Contingent-Owned Equipment (US$ millions) The United Nations Financial Situation The United Nations Financial Situation The United Nations Financial Situation The United Nations Financial Situation aIncludes COE claims for 86 million for closed missions bReference A/71/809, Annex V

17. Regular budget Peacekeeping Tribunals Capital Master Plan Outstanding Payments to Member States Projected 2017 Outstanding Payments (US$ millions) The United Nations Financial Situation a Payments for troops/formed police unit costs for all missions are current up to January 2017 except: MINURSO which are paid up to October 2016. Payments for COE for active missions are current up to December 2016 for all missions. b Estimated amount for COE claims in active missions include claims related to unsigned MOUs. c Does not include Letters of Assist and death and disability claim costs which have balances of $124.4 million and $3.6 million respectively as at 20 April 2017. 16

18. Regular budget Peacekeeping Tribunals Capital Master Plan Outstanding Payment to Member States Amounts Owed for Troops/Formed Police Units and COE at 31 March 2017 (US$ millions) The United Nations Financial Situation 86 Member States 17 TOTAL 777 million* *excluding letters of assist, and death and disability claims

19. Regular budget Peacekeeping Tribunals Capital Master Plan Outstanding Tribunal Assessments at 31 December (US$ millions) The United Nations Financial Situation 18

20. Regular budget Peacekeeping Tribunals Capital Master Plan Tribunal AssessmentsFully paid at 31 December 2016: 116 Member States* The United Nations Financial Situation *Compared to 107 Member States as at 31 December 2015

21. Regular budget Peacekeeping Tribunals Capital Master Plan Unpaid Tribunal Assessments Actual (US$ millions) The United Nations Financial Situation * Payment of $2.9 million received after cut-off date of 30 April 2017 ** Payment received in full after cut-off date of 30 April 2017 20

22. Regular budget Regular budget Peacekeeping Peacekeeping Tribunals Tribunals Capital Master Plan Capital Master Plan Tribunals: Assessment Status The United Nations Financial Situation The United Nations Financial Situation 21

23. Tribunals Cash PositionActual Figures for Tribunals for 2015-2017 (US$ millions) Regular budget Peacekeeping Tribunals Capital Master Plan The United Nations Financial Situation 22

24. All Assessments Fully paid at 3 May 2017 Paid in Full: 39 Member States* The United Nations Financial Situation Andorra Angola Australia Austria Benin Bhutan Bosnia and Herzegovina Brunei Darussalam Canada China Denmark Estonia Finland Georgia Germany Hungary Iceland India Ireland Italy Japan Kazakhstan Kuwait Kyrgyzstan Liberia Liechtenstein Mali Monaco Myanmar Netherlands New Zealand Senegal Singapore Slovenia Solomon Islands South Africa Spain Sweden Switzerland 23 *Compared to 35 Member States as at 4 May 2016

25. Conclusions • Currently, the UN financial situation is generally sound. Due to the efforts of many Member States to expedite payments, there are increases in the number of Member States meeting their obligations in full in every category, compared to one year ago. The United Nations Financial Situation • Unpaid assessments are currently lower in all categories compared to one year ago. However, unpaid regular budget assessments continue to be highly concentrated, and the final position of the regular budget for 2017 depends on action by the remaining Member States. • The experience of the last few years reflects that the last quarter is a very difficult period for regular budget cash. It was again necessary to significantly draw on regular budget cash reserves (both Working Capital Fund and Special Account) during the final months of 2016. It would be prudent to review the level of regular budget reserves in light of this experience. • The overall UN cash situation is currently positive for all categories at 30 April 2017; • however, the regular budget cash is expected to again tighten towards the end of the • year.  The Secretariat  will continue to monitor the cash flow and ensure prudent • financial management of resources.   • An increased number of Member States are making timely contributions to peacekeeping operations, and the Secretariat is making every effort to expedite outstanding TCC/COE payments. • The financial health of the Organization continues to depend on Member States meeting their financial obligations in full and on time. 24